^        CM  lUi^O 


Duke   University   Libraries 

communication  f 
Conf  Pam  #342 


MESSAGE  OF  THE  PRESIDENT. 


Richmond,  Va.,  Feb.  19,  186S. 
To  the  Hoxise  of  Representatives  : 

I  herewith  transmit  a  communication  from  the  Secretary  of  the 
Treasury,  in  reference  to  the  settlement  of  the  claims  of  deceased 
soldiers,  in  response  to  your  resolution  of  the  12th  inst. 

JEFFERSON  DAVIS. 


COMMUNICATION  FROM  SECRETARY  OF  TREASURY. 


Treasury  Department,  C.  S.  A.,      > 
Richmond,  Feb.  19,  1863.  J 

The  President  : 

Sir  :  In  response  <%  a  resolution  of  the  House  of  Representatives, 
adopted  February  12th,  1863,  asking  what,  if  any,  legislation  is  ne- 
cessary in  order  to  secure  the  prompt  settlement  of  the  claims  of  de- 
ceased soldiers,  I  have  the  honor  to  enclose  herewith  a  report  of  the 
Second  Auditor  giving  the  desired  information. 

Respectfully, 

C.  G.  MEMMINGER, 
Secretary  of  Treasury. 


% 


REPORT  OF  SECOND  AUDITOR. 


Treasurt  Department,  ^ 

Second  Auditor's  Office,      \ 
February  18,  "l 86 2.    ) 
The  Honorable  Secretary  of  the  Treasury,  Confidcrate  States : 

SfR  :  The  letter  of  the  President  of  the  12th  instant,  which  you 
have  referred  to  me,  is  received. 

In  reply  to  the  resolution  of*the  House  of  Representatives  of  the 
Confederate  States  therein  transmitted,  I  beg  leave  to  hand  you  here- 
with : 

The  regulations  and  forms  of  this  office  as  to  the  requirements  in 
proof  of  heirship  to  the  deceased  soldier  ;  also,  blank  copies  of  the  calls 
upon  the  Adjutant  and  Quartermaster  Generals  for  evidence  from  the 
muster  rolls  in  their  respective  offices,  which  f-hould  furnish  facts  upon 
which  the  claim  is  audited  and  paid ;  also.  General  Orders  No. 
80,  of  the  AYar  Department,,  issued  at  mj  suggestion,  which,  if  com- 
plied with,  would  likewise  furnish  the  proofs  required  ;  also,  the  forms 
of  record  books  which  I  have  caused  to  be  prepared,  two  for  each  State 
in  the  Confederacy,  in  which  are  being  entered  alphabetically :  first, 
the  returns  of  deaths  by  commanding  officers  of  brigades,  regiments, 
companies  and  detachments  in  the  field,  or  in  camp,  or  by  surgeons  in 
hospitals,  which  are  required,  by  Order  No.  80,  to  be  rendered  direct 
to  this  office  ;  and,  secondly,  all  the  claims  of  this  character,  in  the 
same  order  that  have  been  or  may  be  presented,  showing  their  final 
disposition,  etc.  These  books  are  rapidly  filling  up,  as  the  returns 
and  applications  come  in,  and  when  completed,  according  to  their 
original  design,  will  furnislj  a  mass  of  evidence  and  information 
Avhich  will  render  the  settlement  of  all  the  claims  prompt,  safe  and 
easy,  as  well  to  the  government  as  to  individual  claimants. 

For  the  present,  and  until  the  designed  arrangements  have  been 
completed,  they  take  up  at  least  four- fifths  of  my  entire  time,  greatly 
to  the  prejudice  of  the  other  branches  of  the  public  business  of  the 
office,  to  which,  consequently,  it  is  impossible  that  I  can  give  that 
personal  attention  which  the  service  demands. 

At  the  commencement  of  my  action  on  this  class  of  claims  you  will 
perceive,  by  the  enclosed  copy  of  my  printed  regulations,  (dated  De- 
cember 30th,  1861,)  that  I  adopted  the  rules  of  the  United  States 
government  in  like  cases,  (with  which  I  was  familiar,)  making  the 
payments:  "  1st,  to  the  widow ;  2nd,  to  the  child  or  children;  3rd,  to 


the  father;  4th,  to  the  mother;  5th,  to  the  brothers  arnJ  sisters;  and, 
lastly,  to  the  general  heirs;  "  requiring  administration  only  where  the 
amount  due  the  deceased  exceeded  one  hundred  dollars. 

But  the  Congress  of  the  Confederate  States,-  by  an  act  approved 
February  1.5,  1SG2,  limited  the  payment  to  the  heirs  in  the  4th  degree 
above  mentioned,  upon  affidavit  of  the  claimant  to  the  arrears  of  pay, 
etc.,  due  the  deceased  non-com>nissioned  officer  and  private,  and  that 
of  one  corroborating  witness  in  proof  thereof;  and  by  an  act  approved 
October  8,  1862,  the  payment  was  extended  in  like  manner  to  the 
commissioned  officer,  on  all  sums  due  the  deceased  in  the  same  re- 
lationship. 

The  act  of  February  15,  1862,  required  '*  the  pay  and  allowance 
due  to  be  paid  by  the  paymaster  or  proper  officer,  charged  with  the 
payment  of  the  troops,  "  and  this  act  remains  still  on  the  statute  book 
unrepealed. 

But  no  paymaster  was  found  willing  to  assume  the  additional  re- 
sponsibility of  deciding  on  proofs  of  heirship,  or  to  pay  an  account 
which  had  not  first  been  audited;  for  had  he  have  done  so,  the  account 
and  proof  would  eventually  come  as  4ii3  voucher  to  this  office,  and 
be  subjected  to  the  same  process  of  examination  as  now  performed, 
and  be   suspended  or  rejected  if  paid  in  error  by  the  paymaster. 

By  my  letter  of  the  3rd,  to  the  Quartermaster  General,  and  that  of 
the  Quartermaster  General,  of  the  5th  of  May,  1862,  (copies  of 
which  are  herewith  enclosed,)  the  question  was  submitted  by  the  then 
Secretary  of  War  to  the  Attorney  General  Confederate  States,  who 
gave  it  as  his  opinion  (copy  also  enclosed.)  that  the  act  February  15, 
1862,  did  not  intend  to  take  the  claims  of  deceased  soldiers  out  of 
my  hands,  as  I  had  at  once  supposed,  and  "  that  the  payment  should 
be  made  upon,  and  not  without  audit. " 

Were  these  claims  paid  without  audit,  I  see  no  check  devised  to 
prevent  repayment  without  notice,  by  this  office  or  other  paymasters; 
and  it  now  often  happens  that  more  than  one  application  is  filed  in 
the  office  by  same  claimant  or  a  contending  claimant,  where  both  claims 
are  sure  to  receive  their  relative  consideration,  and  the  practical 
working  of  the  act,  if  paid  before  audit,  would  lead,  in  my  opinion,  to 
endless  complications  and  fraud,  for  payment  of  officers  under  the  late 
regulations,  were  made  by  any  paymaster  to  whom  the  officer  should 
present  his  certificate  and  account,  on  ho^or  ;  and  the  soldier  is  now 
paid  on  the  hospital  rolls,  of  which  payment  no  paymaster  or  post- 
quartermaster  can  possibly  have  entire  knowledge, 

I  see  no  way  by  which  these  claims  can  be  adjusted,  except  by  an 
office  at  the  seat  of  government,  where  the  evidence  required  can 
be  brought  within  reach  by  obedience  to  orders  from  the  proper  officers 
who  may  have  the  subject  matter  under  their  full  control. 

If  any  other  mode  can  be  devised  than  that  indicated  in  this  com- 
munication, which  will  more  speedily  and  effectually  secure  a  prompt 
settlement  and  payment  of  these  claims,  it  shall  have  my  most  hearty 
and  cordial  co-operation.  In  this  connection  I  may  as  well  remark 
that  the  force  now  employed  on  this  service  is  twenty-six,  (26,)  scat- 
tered among  fourteen  States,  including  Maryland,  Missouri  and  Ken- 


tucky,  vrhlch  have  lost  a  great  many  men  in  our  service,  a  corps  altc 
gether  inadequate  to  the  constant  daily  demands  upon  them.  A  tem- 
porary force  of  at  least  forty  industrious  men,  I  think  absolutely  ne* 
cessary. 

The  amount  involved,  as  well  as  the  necessities  of  the  recipients  of 
the  right  to  receive  it,  alike  demand  the  most  earnest  and  prompt 
attention. 

I  can,  therefore,  only  suggest  such  legislation  a#  would  strictly  en- 
force the  army  regulations  and  orders  so  as  to  bring  the  facts  within 
my  reach,  necessary  to  the  more  speedy  settlement  of  these  most 
just  and  necessitous  claims. 

I  have  the  honor  to  be,  with  great  respect, 

Your  obedient  servant. 

W.  H.  S.  TAYLOR, 

Auditor, 


REGULATIONS  *  FOR    THE     PAYMENT    OF    CLAIMS    FOR 
ARREARS  OF  PAY  DUE  TO  DECEASED  SOLDIERS. 


1 


Treasury  Department,  ^ 

Second  Auditor's  Office,       \ 
December  3u",  1861.  )  . 

1st.  When  an  administrator  is  legally  appointed,  the  payment  mugt 
be  made  to  such  administrator,  upon  his  filing  in  this  office  the  proper 
certificate  of  the  clerk,  under  seal  of  the  court, 

2d.  Where  the  amount  due  exceeds  one  hundred  dollars,  adminis- 
tration will  be  required,  otherwise  not. 

3d.  When  there  is  no  administrator,  payment  will  be  made  :  first, 
to  the  widow  ;  second,  to  the  child  or  children  ;  (or,  if  minor,  to  the 
guardian  producing  the  proper  certificate  under  the  seal  of  the  court ;) 
third,  to  the  father  ;  fourth,  to  the  mother  ;  fifth,  to  the  brothers  and 
sisters  ;  and  lastly,  to  the  general  heirs. 

4th.  The  claiming  heir  must  produce  his  or  her  affidavit,  and  that 
of  two  disinterc!5ted  persons,  stating  the  relationship,  and  that  there  is 
no  other  person  entitled  to  claim.  For  instance,  if  the  claimant  be  a 
mothtr,  the  affidavit  must  state  that  there  is  living  neither  loife,  child, 
nor  /oMcr  of  the  deceased.  The  magistrate  administering  the  oath 
should  certify  to  the  credibility  of  the  witness,  and  the  clerk  of  the 
court  should  certify,  under  seal,  that  he  is  such  magistrate. 

Claims,  prepared  in  compliance  with  the  foregoing  instructions,  and 
transmiitcd  to  this  office  by  mail,  or  otherwise,  will  receive  as  prompt 
attention  as  the  pfess  of  business  will  allow. 

W,  II.  S.  TAYLOR, 

Auditor. 

I  concur  in  and  approve  the  above, 

LEWIS  CRUGER, 

Comptroller. 

December  30,  1861, 


REGULATIONS  AND  FORMS, 


Treasury  Department,  C.  S.  A.,  ^ 

Second  Auditor  s  Office,      > 
Riclimond,  Va.,  Nov.  1st,  1882.  ) 
Regulations  for  the   'payment   of  claims  for  arrears  of  pay  and  allowances 

diie  to  deceased  officers  and  soldiers  of  the  Confederate  Army.     Per  Act 

No.   402,  approved  February    \5th,  1862,  and  Act   No.  30,  approved 

October  8th,  1862. 

The  first  section  of  the  above  named  act  provides  ''  that  the  pay  and 
allowances  due  to  any  deceased  volunteer,  non-commissioned  ofii- 
cer,  musician  or  private,  in  the  army  of  the  Confederate  States,  shall 
be  paid  to  the  window  of  the  deceased,  if  living,  if  not,  to  the  chil- 
dren, if  any ;  and  in  defiiult  of  widow  or  children,  to  the  father,  if 
living,  and  if  not,  to  the  mother  of  such  deceased  volunteer.  " 

The  first  section  of  Act  No.  30  provides  "  that  claims  due  to  de- 
ceased non-commissioned  officers  and  privates  for  pay,  allowance  and 
bounty  may  be  audited  and  paid  when  there  is  official,  evidence  of  the 
amount  due,  satisfactory  to  the  second  auditor,  under  such  regulations 
as  he  has,  or  may  prescribe,  with  the  approval  of  the  Secretary  of 
War. " 

By  section  2  of  the  same  act  it  is  provided  that  **  the  claims  of 
deceased  commissioned  officers  shall  be  paid  to  their  heirs  or  represen- 
tatives in  the  same  manner  as  similar  claims  of  non-commissioned 
officers  and  privates  are  now,  or  may  be  directed  by  law  to  be  paid.  " 
Payment  will  be  made  accordingly  under  the    following  rules  : 

1.  If  the  child  or  children  be  minor,  payment  will  be  made  to  the 
guardian,  upon  the  production  of  the  proper  certificate  of  guardian- 
ship under  the  seal  of  the  court, 

2.  The  claimant  must  produce  his  or  her  affidavit,  and  that  of  one 
disinterested  witness,  stating  the  relationship.  For  instance,  if  the 
claimant  be  a  mother,  the  affidavit  must  state  tha".  there  is  living  neither 
wife,  child  or  father  of  the  deceased  ;  if  the  father,  that  there  is  neither 
wife  or  child ;  and  if  the  child,  tliat  there  is  no  widowed  wife. 

The  magistrate  or  other  propei-  officer  must  testify  to  the  credibility  of 
the  witness,  and  the  clerk  of  the  court  must  certify,  under  the  seal  of 
the  same,  that  he  is  such  magistrate. 

The  foregoing  instructions  must  be  strictly  complied  with.  Powers 
of  attorney  or  assignment,  which  will  seldom  be  necessary,  may  be  ex- 
ecuted before  a  magistrate  or  tn  the  presence  of  two  respectable  wit- 


8 

liesses.  Claims,  prepared  as  hefein  directed,  and  transmitted  to  tHe 
second  auditor  by  mail  or  otherwise,  will  receive  as  prompt  attention 
as  the  business  of  his  office  will  allow,  and  always  in  the  order  of  their 
presentation.  The  amounts  found  due  will  be  remitted  by  the  auditor 
to  the  parties  entitled  as  they  may  direct. 

W.  H.  S.  TAYLOR, 

Second  Auditor. 


War  Department,  C.  S.  A.,  ) 

November  5th,  1862.      ] 

I  approve  the  foreg<^ng  rules  and  regulations. 

G.  W.  RANDOLPH, 

Secretary  of  War. 

The  attention  of  claimants  is  called  to  the  following  forms  in  pre* 
paring  their  affidavits,  an  observance  of  which  will  save  time,  trouble 
and  expense  : 


State  op  ^  On  this  day  of 

County,  to-wit :   )    186    ,  personally  appeared  before  me  th« 
Bubscriber,  a  justice  of  the  peace  in  and  for  the  county  aforesaid, 

who,  after  being    sworn  according  to  law,  deposes  and 
says,  that  is  the  of  deceased,  who 

was  a  of  Captain  company,  regiment  of 

volunteers,  commanded  by    Colonel  ,  in  the  service 

•of  the  Confederate  States  in  the  present  war  with  the  United  States ; 
that  the  said  entered  the  service  at  in        j         county 

and  State  on  or  about  the  day  of  186  , 

and  died  at  on  or  about  the  day  of  186  , 

leaving  That  makes  this  deposition   for  the  pur- 

pose of  obtaining  from    the  Government   of  the   Confederate    States 
whatever  may  have  been   due  the  said  at  the  time  of  his 

death  for  pay,  bounty  or  other  allowances  for  his  services,  as 
aforesaid. 

Swojn  to  and  subscribed  before  me,    1      (Signed) 

J.  P.      ) 


And  on  the  same  day  and  year  aforesaid,  also  appeared  before  me  a 
justice  of  the  peace,  as  aforesaid  who  is    well  known 

to  me,  and  whom  I  hereby  certify  to  be  a  person  of  veracity  and  credi- 
bility, who,  having  jDcen  by  me  duly  sworn,  says,  on  oath,  that 
is  well   acquainted  with  the  claimant,  and  also   well  knew, 

for  years,  the  deceased  soldier  herein  mentioned, 


and  that  the  statement  made  underneath   hy    said  the 

claimant,  as  to  relationship  to   the  said  deceased  soldier,  is 

true  and  correct  in  every  particular,  to  the  best  of  knowl- 

edge and  belief,  and   that  the  said  is  wholly  disinte- 

rested. 

Sworn  to  and  subscribed  before  me,    ^      (Signed) 

J.  P,      ) 
I 

State  of 

County,  to-wit  : 

I  hereby  certify  that  gentleman,  before  whom  the  fore- 

going affidavits  of  and  appear  to  have  been  made, 

and  whose  genuine  signature  is  subscribed  thereto,  was  at  the  time  of 
making  and  signing  the  same,  a  justice  of  the  peace  in  and  for  the 
county  and  State  aforesaid,  duly  commissioned  and  sworn,  and  to  all 
whose  official  acts  as  such,  full  faith  and  credit  is  and  ought  to  be 
given,  as  well  in  Courts  of  J.ustice  as  thereout. 

In  testimony  whereof,  I  have  hereunto   set  my 
[Seal.]  hand,  and  affixed  the  seal  of 

County  Court,  this  day  of 

Anno  Domini,  eighteen  hundred  and  sixty- 

,  Clerk, 
of  County  Court 

If,  within  their  knowledege,  claimants  should  state  where  the  officer 
or  soldier  was  horn  and  when  2in^  from  what  cause  he  died,  distinguishing 
those  who  were  killed  in  battle,  or  died  of  wounds  received  in  battle,  from 
those  who  died  of  disease. 

Where  there  is  an  administrator,  a  certificate  of  the  fact  by  the 
proper  officer  of  the  court  granting  the  same,  under  his  seal  of  office, 
will  be  all  that  is  necessary. 

The  law,  and  these  regulations  applying  as  well  to  conscripts  as  to 
volunteers,  with  respect  to  the  former  claimants  and  witnesses,  will  be 
required  to  swear  td  the  conscription  and  the  regiment  and  commander, 
to  which  the  conscript  belonged.  They  will  name  the  captains  and  com- 
panies when  they  can  do  so,  as  this  information  will  greatly  facilitate 
the  settlements.  * 

Claimants  should  always  endorse  on  their  papers,  their  address, 
naming  postoffice,  county  and  State. 

The  aforegoing  forms,  etc.,  have  also  been  approved  by  the  Secre- 
tary of  War. 

W.  H.  S.  TAYLOR, 

Second  Auditor,  Confederate  States. 


LETTERS  of  the  Second  Auditor  and  Quartermaster  Gfe?ieral,  sithmitied 
by  the  Secretary  of  War  to  the  Attorney  General,  and  his  opinion  rela-^ 
live  to  "  Act  approved  February  } 5,  1862." 

TrEASCRY  DEPARTSfENT,  C.   S.,         ) 

Second  Auditor's  Office,  May  3d,  1862.  ] 
Col.  A.  C.  Myers, 

Quartermasttr  General,  C.  S.  A.  t 

Ser-  Daily  and  perpetual  applications,  in  person  and  Bj  mail,  for 
settlements  of  arrears  of  pay,  etc.,  due  to  deceased  soldiers,  have" 
caused  me  to  examine  and  consider  "with  more  than  ordinary  care  the 
act  No.  4!):2,  entitled  *' An  Act  concerning  the  pay  and  allovranceg 
due  to  deceased  soldiers,"  approved  February  15,  1862,  I  hare  come 
to  a  differen't  conclusion  from  that  first  entertained  by  myself  in  common 
by  most  persons  whose  attention  was  called  to  the  subject,  and  am 
now  of  opinion,  that  by  a  fair,  and  not  violent  construction  of  the 
act,  the  settlement  of  these  claims  may  remain  in  this  ofiSce,  and  their 
pnyment,  upon  certificates  of  the  Auditor  and  Comptroller,  be  made 
■"  by  the  paymaster,  or  proper  officer  charged  with  the  payment  of  the 
troops  "  «is  heretofore. 

The  only  difference  is,  shall  these  claims  be  paid,  by  the  proper 
officer  of  the  pay  department,  upon  or  without  a  previous  audit.  The 
law  is  strictly  confined  to  the  payment  and  by  whom,  and  is  altogether 
silent  as  to  the  evidence  showing  who  are  to  be  the  proper  parties  to 
receive,  leaving  that,  of  course,  to  be  determined,  as  in  all  other 
cases  of  public  accounts,  by  the  proper  accounting  officers  of  the 
treasury.  , 

Th(j  audits  prior  to  the  passage  of  the  late  law  were  in  every  case 
made  "  upon  the  pay  roll  made  out  and  certified  by  the  captaias,  or 
commanding  officer  of  the  company  to  which  the  deceased  was  attached," 
in  which  pay  roll  was  stated  *^  the  name  of  the  deceased  volunteer,  the 
company  and  regiment  to  which  he  was  attached,  and  the  date  of  his 
enlistment  and  death." 

The  only  difficulty  which  is,  I  think  immaterial,  is,  that  the  pi#- 
sent  law  requires  that  the  pay  roll  as  above  described  shall  be  '*  de- 
livered to  the  person  or  persons  entitled  to  such  pay  and  allowances, 
etc.,  but  I  think  this  is  substantially  answered  by  the  filing  of  the  gene- 
ral pay  roll,  which  contains  the  case  of  an  individual  volunteer, 
besides  that  of  many  others  in  the  proper  office  of  the  War  Depart- 
mcnt,  accessible  to  and  answering  for  all  parties  interested. 


13 

Should  you  concur  or  differ  -with  me  in  these  views,  I  should  bo 
glad  to  hear  from  you  upon  the  subject  at  an  early  day. 

Probably  the  construction  of  the  Secretary  of  War  or  Attorney 
General  would  be  desirable. 

I  am,  very  respectfully, 

Your  obedient  servant, 

W.  H.  S.  TAYLOR,  Auditor. 


Confederate  States  of  America,        'i 

Quartermaster  General's  Office,  > 

Richmond,  Va.,  May  5th,  1862.      ) 

Hon.  G,  W.  Randolph, 

Secretary  of  War  : 

SfR  :  I  respectfully  f  ubmit,  for  the  consideration  of  the  Secretary 
of  War,  the  enclosed  letter,  received  from  the  Second  Auditor,  rela- 
tive to  the  payment  of  claims  made  by  the  representatives  of  deceased 
soldiers.  The  act  of  Congress  to  which  the  Auditor  alludes  has  been 
found  difficult  of  administration  by  officers  of  this  Department,  so 
much  so,  that  it  was  repealed  by  Congress;  but  the  repealing  act 
failed  for  want  of  the  signature  of  the  President.  If 'the  views  sug- 
gested by  the  Auditor,  can  be  adopted,  I  feel  confident  that  that  course 
will  secure  a  better  adjustment  of  these  claims,  and  will  facilitate  their 
speedy  payment. 

I  am,  respectfully, 

Your  obedient  servant, 

A.  C.  MYERS, 
Quartermaster  General. 


Department  of  Justice,      ) 
Richmond,   Va.,  'May  9th,    1862.  ] 

To  Hon.  George  W.  Randolph, 

Secretary  of  War,  C.  S.  A.  : 

Sir  :  I  have  received  the  letters  of  Mr.  Taylor,  Second  Auditor  of 
the  Treasury,  together  with  that  of  Colonel  Myers,  Quartermaster 
General,  asking  for  a  construction  of  the  act  of  Congress,  No.  402, 
approved  15th  February,  18b2,  "concerning  the  pay  and  allowances 
of  deceased  soldiers.  '  These  letters  you  have  referred  to  me  for  my 
opinion. 

Before  answering  the  specific  questions  propounded  to  me,  I  deem 
it  my  duty  to  the  officers  who  seek  a  construction  of  the  act  of  the 
15th  of  February,  1862,  and  to  the  government,  to  express  my 
opinion  of  the  law  itself. 


LETTERS  of  the  Second  Auditor  and  Quaricrmasier  General,  submitted 
by  the  Secretary  of  War  to  the  Attorney  General,  and  his  opinion  rela^ 
five  to  <♦  Act  approved  February  15,  1862," 

TrEaSTjRY  DEPARTlvrENT,  C.   S.,         > 

Second  Auditor's  Office,  May  3d,  1862.  ] 
Col.  A.  C.  Myers, 

Qucrtermoster  General,  C.  S.  A.  ' 

StR-  Daily  and  perpetual  applications,  in  person  and  By  mail,  for 
■  settlements  of  arrears  of  pay,  etc.,  due  to  deceased  soldiers,  have' 
caused  me  to  examine  and  consider  -with  more  than  ordinary  care  the 
act  No.  4!H,  entitled  *' An  Act  concerning  the  pay  and  altowanceg 
due  to  deceased  soldiers,"  approved  February  15,  1862.  I  have  come 
to  a  diffe  re  n't  conclusion  from  that  first  entertained  by  myself  in  common 
by  most  persons  whose  attention  was  called  to  the  subject,  and  am 
now  of  opinion,  that  by  a  fair,  and  not  violent  construction  of  the 
act,  the  settlement  of  these  claims  may  remain  in  this  office,  and  their 
payment,  upon  certificates  of  the  Auditor  and  Comptroller,  be  made 
"  by  the  paymaster,  or  proper  officer  charged  with  the  payment  of  the 
troops"  «is  heretofore. 

The  only  difterence  is,  shall  these  claims  be  paid,  by  the  proper 
officer  of  the  pay  department,  xipon  or  ivithout  a  previous  audit.  The 
law  is  strictly  confined  to  the  payment  and  by  whom,  and  is  altogether 
silent  as  to  the  evidence  showing  who  are  to  be  the  proper  parties  to 
receive,  leaving  that,  of  course,  to  be  determined,  as  in  all  other 
cases  of  public  accounts,  by  the  proper  accounting  officers  of  the 
treasury.  i 

Th(j  audits  prior  to  the  passage  of  the  late  law  were  in  every  case 
made  "  upon  the  pay  roll  made  out  and  certified  by  the  captaius,  or 
commanding  officer  of  the  company  to  which  the  deceased  was  attached," 
in  Avhich  pay  roll  was  stated  "  the  name  of  the  deceased  volunteer,  the 
company  and  regiment  to  which  he  was  attached,  and  the  date  of  his 
enlistment  and  death." 

The  only  difficulty  which  is,  I  think  immaterial,  is,  that  the  pi€- 
eent  law  requires  that  the  pay  roll  as  above  described  shall  be  *'  de- 
livered to  the  person  or  persons  entitled  to  such  pay  and  allowances, 
etc.,  but  I  think  this  is  substantially  answered  by  the  filing  of  the  gene- 
ral pay  roll,  which  contains  the  case  of  an  individual  volunteer, 
besides  that  of  many  others  in  the  proper  office  of  the  War  Depart- 
mcnt,  accessible  to  and  answering  for  all  parties  interested. 


13 

Should  you  concur  or  differ  with  me  in  these  views,  I  should  bo 
glad  to  hear  from  you  upon  the  subject  at  an  early  day. 

Probably  the  construction  of  the  Secretary  of  War  or  Attorney 
General  would  be  desirable, 

I  am,  very  respectfully, 

Your  obedient  servant, 

W.  H.  S,  TAYLOR,  Auditor. 


Confederate  States  of  America,        ^ 

Quartermaster  General's  Office,  > 

Richmond,  Va.,  May  5th,  1862.      ) 

Hon.  G.  W.  Randolph, 

Secretary  of  War  : 

Sir  :  I  respectfully  fubmit,  for  the  consideration  of  the  Secretary 
of  War,  the  enclosed  letter,  received  from  the  Second  Auditor,  rela- 
tive to  the  payment  of  claims  made  by  the  representatives  of  deceased 
soldiers.  The  act  of  Congress  to  which  the  Auditor  alludes  has  been 
found  difficult  of  administration  by  officers  of  this  Department,  so 
much  so,  that  it  was  repealed  by  Congress;  but  the  repealing  act 
failed  for  want  of  the  signature  of  the  President.  If  -the  views  sug- 
gested by  the  Auditor,  can  be  adopted,  I  feel  confident  that  that  course 
will  secure  a  better  adjustment  of  these  claims,  and  will  facilitate  their 
speedy  payment. 

I  am,  respectfully. 

Your  obedient  servant, 

A.  C.  MYERS, 
Quartermaster  General. 


Department  of  Justice,      ) 
Richmond,   Va.,  "May  9th,    1862.  ] 

To  lion.  George  W,  Randolph, 

Secretary  of  War,  C.  S.  A.  : 

Sir  :  I  have  received  the  letters  of  Mr.  Taylor,  Second  Auditor  of 
the  Treasury,  together  with  that  of  Colonel  Myers,  Quartermaster 
General,  asking  for  a  construction  of  the  act  of  Congress,  No,  402, 
approved  15th  February,  1862,  "concerning  the  pay  and  allowances 
of  deceased  soldiers.''  These  letters  you  have  referred  to  mc  for  my 
opinion. 

Before  answering  the  specific  questions  propounded  to  me,  I  deem 
it  my  duty  to  the  officers  who  seek  a  construction  of  the  act  of  the 
15th  of  February,  1862,  and  to  the  government,  to  express  my 
opinion  of  the  law  itself. 


14 

1  have  examined,  with  some  care,  the  lavrs  of  Congress  in  existence 
before  the  loth  of  Februarj^  !S62,  on  the  subject  of  the-eftects  and 
arrearnges  of  pay  belonging  to  deceased  soldiers  ;  and  1  have  examined, 
•with  like  care,  the  act  of  the  15th  of  February,  to  which  special  at- 
tention is  called  in  the  letter  of  the  Second  Auditor. 

The  laws  of  the  United  States,  in  force  on  the.  1st  of  November, 
1860,  not  inconsistent  with  the  Constitution  of  the  Confederate  States, 
were  adopted  by  out  Congress  at  its  first  session,  (see  acts  page  36) ; 
and  the  rules  and  regulations  of  AV&r  of  the  United  States,  with  some 
unimportant  amendments,  were  adopted  likewise  by  our  Congress  on 
the  6th  of  March,  1861.  (See  acts  p.  78).  By  these  laws,  and  rules 
and  regulations  of  Avar  thus  adopted  by  us,  the  effects  and  paj  and 
allowances  of  deceased  soldiers  were  required- to  be  preserved  by  de- 
signated officers,  and  delivered  or  paid  to  the  ^^ personal  representatives,''^ 
of  the  deceased  soldiers.  This  was  the  law  at  the  time  most  of  our 
Boldiers  entered  into  the  service  of  the  Confederate  States.  This  law 
may  be  considered  as  a  part  of  their  contract  with  the  Government. 

By  the  la  \  s  of  the  respecive  States,  from  which  the  soldiers  came, 
and  in  which  their  domicils  were,  the  proper  persons  entitled  to  re- 
ceive, administer  and  distribute  estates  of  deceased  persons  were 
designated.  The  law  of  the  13th#of  February,  1862,  so  far  as  it 
operates,  retrospectively;  that  is,  so  far  as  it  provides  for  the  payment 
to  Avidows  or  others  not  the  personal  representatives  of  the  deceased  sol- 
diers who  had  enlisted  before  its  passage,  is,  in  my  judgment,  uncon- 
stitutional. So  far  as  it  operates  or  attempts  to  operate,  on  past  con- 
tracts, it  affects  vested  rights.  As  to  all  sums  due  to  soldiers  deceased 
at  the  time  of  its  passage,  it  certainly  does  operate  on  vested  rights. 
It  undertakes  to  make  a  disposition  of  the  effects  of  a  dead  man's 
estate,  Avhich  estate,  as  to  its  administration  and  distribution  is  gov- 
erned by  the  laws  of  the  domicil  of  the  soldier.  To  the  several  States 
composing  the  Confederacy,  and  not  to  Congress,  properly  belong  the 
right  to  pass  laws  for  the  administration  and  distribution  of  the 
estates  of  deceased  persons. 

The  laws  in  existence  before  the  passage  of  that  of  the  15th  of  Feb- 
ruary, 1862,  must  govern  in  the  payment  of  arrearages  due  to-soldiers 
Avho  enlisted  and  died  before  its  passage.  The  law  of  the  15th  Feb- 
ruary, 1862,  maybe  considered  as  valid  as  to  all  soldiers  who  entered 
the  service  since  its  passage.  I  Avill  not  undertake  to  say  that  the 
government  cannot  provide,  in  its  contract  with  the  soldier,  that  his 
pay  for  services  should  be  paid  to  his  Avidow  or  children,  excluding  his 
personal  representative.  But  after  the  contract  has  been  made  by  the 
enlistmeut  of  the  soldier,  and  rights  have  become  vested  under  it  and 
the  soldier  is  dead,  leaving  thus  no  person  to  consent  to  a  change  of  the 
contract,  the  Government  has  no  longer  any  power  over  it,  except  to 
provide  for  its  payment  to  the  personal  representatives  of  the  dead 
man. 

I  should  say  that  the  payment  of  the  sums  due  to  deceased  soldiers 
could  be  legally  made  at  the  seat  of  Government,  to  their  legal  rep- 
resentatives, or  to  the  agent  or  attorney  of  such  legal  representatives. 

Wherever  the  law  of  February  15th,  1862,  governs,  I  see  nothing 


Id 

which  would  prevent  Buch  payment.  That  portion  of  it  which  re- 
quires the  captain  to  deliver  the  pay  roll  to  the  person  entitled  to  such 
pay  or  allowance,  or  to  his  or  her  authorized  agent,  or  attorney  or 
guardian,  is  not  to  be  consideredas  a  condition  precedent  to  the  pay- 
ment. 

The  neglect  of  the  captain  to  discharge  his  duty  in  this  respect 
cannot  deprive  the  party  entitled  of  the  pay  due  the  deceased  soldier. 
This  part  of  the  law  is  merely  directory.  If  the  pay  roll  is  certified 
by  the  captain  or  commanding  officer  of  the  company  to  which  the  de- 
ceased was  attached,  the  fact  of  its  being  deposited  in  the  proper  oflice 
of  the  War  Department,  instead  of  being  delivered  to  the  person  en- 
titled to  such  pay  or  allowances  cannot  defeat,  and  ought  not  to  post- 
pone the  payment.  The  payment  should  be  made  upon  and  not  without 
^udit. 

I  have  the  honor  to  be, 

Very  respectfully, 

Your  obedient  eervant, 

T.  H.  WATTS, 
Attorney  General ^  P.  S.  A. 


P€Rmalipe« 

pH8.5 


